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Knowledge database on sustainability in business

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What you should know about the simplified ESRS standards

Following EFRAG's intensive work and in response to the legislative Omnibus initiative, a breakthrough in sustainability reporting is coming. Simplified ESRS standards
Edyta Mantorska
25 Feb 2026

Changes in reporting obligations resulting from the Omnibus I project

There has been a great deal of activity in the last year regarding changes in sustainability reporting obligations. This has taken place
Sonia Kortas
Sonia Kortas
09 Feb 2026

Comments on the bill to amend the accounting law (UC 136)

In view of the amendments to the CSRD Directive that are being developed in the European Union bodies, the Ministry of Finance is proceeding with a draft amendment to the Accounting Act.
Sonia Kortas
Sonia Kortas
15 Jan 2026

Simplified ESRSs published by EFRAG

On December 3, 2025, EFRAG submitted simplified ESRS standards to the European Commission and published them. What next? When will we be able to
Piotr Biernacki
Piotr Biernacki
December 8, 2025

Simplified ESRS adopted by EFRAG 

Last week, EFRAG adopted a set of 12 simplified ESRS standards. They will be presented to the public on Thursday, December 4, 2025.
Piotr Biernacki
Piotr Biernacki
December 1, 2025

Simplification of the ESRS: the (penultimate) final stretch

Since the end of September, I have tried not to write about the ESRS simplification process, but the time has come to provide an update on how the work is progressing.
Piotr Biernacki
Piotr Biernacki
November 10, 2025

XBRL vs. AI

Tagging data with XBRL tags was supposed to be a nightmare that would affect all companies preparing sustainability reports. The confusion caused by Omnibus
Piotr Biernacki
Piotr Biernacki
October 20, 2025

Revision of ESRS standards

MATERIALITY's position on the draft simplified ESRS standards in response to the public consultation conducted by EFRAG.
MATERIALITY
October 1, 2025

MATERIALITY at the UNGC training course – Sustainable development in practice

On September 17, experts from MATERIALITY ACADEMY led an educational block devoted to ESRS standards as part of a comprehensive training course entitled „Sustainable development in practice –
MATERIALITY
September 22, 2025

Reactions to simplified ESRSs

We have completed collecting comments on the simplified ESRS drafts at MATERIALITY. On Friday, September 19, the largest event in Central and Eastern Europe took place.
Piotr Biernacki
Piotr Biernacki
September 22, 2025

Gross or net impact?

One area where the application of ESRSs was most inconsistent was the issue of disclosing gross or net income. Simplified
Piotr Biernacki
Piotr Biernacki
September 15, 2025

When is the cost or effort excessive?

The criterion of undue cost or effort was introduced into simplified ESRSs in order to make life easier for companies.
Piotr Biernacki
Piotr Biernacki
September 8, 2025
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Expert studies

ESG regulations – everything you need to know

Our experts monitor changes in legislation and trends, and then explain them in a practical way. Each of the topics below is an extensive article with up-to-date, comprehensive knowledge and tips for your organization.

Omnibus

CSRD and ESRS

Taxonomy